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随着市场经济的迅速发展,企业为了迎合市场的需求,在市场上有立足之地,在提升公司效益的同时也在不断地对公司的制度及其结构进行改革和完善,从而内部控制的重要性逐渐显现。健全的内部控制制度不仅可以使公司会计信息的完整性和安全性得到保证,防止舞弊现象的产生,还能完善公司治理结构,保护所有者的合法权益,使公司能够在激烈的竞争中长存。
With the rapid development of market economy, in order to meet the needs of the market, enterprises have a foothold in the market. While improving the efficiency of the company, they are constantly reforming and perfecting the system and structure of the company, so that the importance of internal control Sex gradually appear. A sound internal control system can not only ensure the integrity and safety of corporate accounting information, prevent fraud, improve the corporate governance structure, protect the legitimate rights and interests of owners, and enable the Company to survive in the fierce competition .